Finance Act 2006 (c. 25)

SCHEDULES

SCHEDULE 3 U.K. Claims for relief for research and development

Claims for R&D tax relief U.K.

3 U.K. In paragraph 83A (Part 9A: introduction) for “claims for R&D tax credits” substitute “ claims for R&D tax relief ”.

4 U.K. In each of the following provisions for “claim for an R&D tax credit” substitute “ claim to which this Part of this Schedule applies ”

(a) paragraph 83B(1) (claim to be included in company tax return);

(b) paragraph 83C (content of claim);

(c) paragraph 83D (amendment or withdrawal of a claim);

(d) paragraph 83E(1) (time limit for claims).

5 U.K. In the title of Part 9A, “R&D tax credit” becomes “ R&D tax relief ”.